1. Every special fuel transporter, except a wholesale distributor transporting the products of a special fuel supplier licensed pursuant to this chapter, who transports special fuel in interstate commerce to or from any point within this State, or solely within this State, shall report all of those deliveries to the Department.
2. A report must be made for each calendar month and must be filed not later than the last day of each month for the deliveries made during the preceding month. The report must show:
(a) The name and address of every consignor and consignee and of every person other than the designated consignee to whom delivery has actually been made;
(b) The date of each delivery;
(c) The number of gallons of special fuel delivered for each delivery; and
(d) Such other information as the Department may require.